Guanxi and its influence on the judgements of Chinese auditors

QR Code

Guanxi and its influence on the judgements of Chinese auditors

A major objective of this study is to develop a guanxi scale with two dimensions, favour-seeking guanxi and, for the first time, a rent-seeking guanxi, based on Ang and Leong’s (2000) guanxi scale and Su and Littlefield’s (2001) classifications of guanxi orientations. The relationship between Chines...

Full description

Bibliographic Details
Main Authors:	Scully, Glennda, Woodbine, Gordon, Fan, Ying Han
Format:	Journal Article
Published:	Routledge 2012
Subjects:	guanxi ethical judgments PRC audit China Chinese auditors
Online Access:	http://hdl.handle.net/20.500.11937/30552

Similar Items

Chinese auditors' views about independence and employer values
by: Fan, Ying, et al.
Published: (2012)

The impact of Chinese auditors’ values on their ethical decision-making in China
by: Fan, Ying Han
Published: (2008)

The dynamics of Guanxi in the business context under China's economic transition
by: Nie, Katherine Su
Published: (2007)

The ethical orientations of Chinese auditors and the effect on the judgements they make
by: Woodbine, Gordon, et al.
Published: (2012)

Performance appraisal in Western and local banks in China: the influence of firm ownership on the perceived importance of guanxi
by: Gu, Fan, et al.
Published: (2015)

Auditor’s ethical judgements: assessing the effect of ethical sensitivity and ethical climate / Aida Hazlin Ismail … [et al.]
by: Ismail, Aida Hazlin, et al.
Published: (2016)

Does organizational ethical climate influence auditors in perceiving ethical problems and forming ethical judgments? / Maheran Zakaria, Hasnah Haron and Ishak Ismail
by: Zakaria, Maheran, et al.
Published: (2009)

Joint auditor pair, joint auditor tenure and corporate behavior: evidence / Ali R. Almutairi
by: Almutairi, Ali R.
Published: (2016)

Accounting Students’ Perceptions of Guanxi and Their Ethical Judgments
by: Fan, Ying Han, et al.
Published: (2012)

Emerging Patterns of HRM: The Influence of Social Ties and 'Guanxi' on Recruitment and Selection in China
by: WONG, YU HONG
Published: (2008)

How chinese auditors' relativistic ethical orientations influence their love of money
by: Woodbine, Gordon, et al.
Published: (2013)

Fool’s gold?: Sino-British elites and the ‘Golden Era’ of relations
by: Thorley, Martin
Published: (2021)

Green and lean sustainable development path in China: Guanxi, practices and performance
by: Zhan, Yuanzhu, et al.
Published: (2018)

Guanxi, a two-edged sword! How Australian accounting professionals view the process within a moral framework
by: Fan, Ying Han, et al.
Published: (2014)

The Comparison of Guanxi and Relationship Marketing on Business Management- A Case Study of Traditional and New Industries in Taiwan
by: HSU, WEI-LUN
Published: (2007)

The Comparison of Guanxi and Relationship Marketing on Business Management-A Case Study of Traditional and New Industries in Taiwan
by: HSU, WEI-LUN
Published: (2007)

Public sector accountability – evidence from the auditor general’s reports / Juliana Shariman, Anuar Nawawi and Ahmad Saiful Azlin Puteh Salin
by: Shariman, Juliana, et al.
Published: (2017)

Corporate governance, professional regulation and audit quality / Alan Kilgore
by: Kilgore, Alan
Published: (2007)

Emergence of public sector performance auditing : a historical perspective / Nirmala Nath, Karen Van Peursem and Alan Lowe
by: Nath, Nirmala, et al.
Published: (2006)

People and audit process attributes of audit quality: evidence from Malaysia / Noor Adwa Sulaiman, Suhaily Shahimi and Ranjit Kaur Nashtar Singh
by: Sulaiman, Noor Adwa, et al.
Published: (2019)

Key audit matters and investors’ reactions / Nor ‘Asyiqin Abu ...[et al.]
by: Abu, Nor ‘Asyiqin, et al.
Published: (2021)

Audit committee composition and auditor reporting: a study in Malaysian environment / Roziani Ali
by: Ali, Roziani
Published: (2001)

Audit committee and audit fees in high regulated firms: moderating role of regulatory oversight / Norziaton Ismail Khan
by: Ismail Khan, Norziaton
Published: (2019)

Effectiveness of internal audit: ensuring public sector accountability and integrity / Nor Raihana Asmar Mohd Noor ...[et al.]
by: Mohd Noor, Nor Raihana Asmar, et al.
Published: (2017)

Does audit quality matters in Malaysian public sector auditing? / Aida Hazlin Ismail... [et al.]
by: Ismail, Aida Hazlin, et al.
Published: (2019)

An enquiry into the historical events that have shaped China and a consideration of how these factors may influence its future
by: Dean, Michael
Published: (2007)

Audit firms merger and audit market concentration / Hilwani Hariri ... [et al.]
by: Hariri, Hilwani, et al.
Published: (2006)

Effects of client probability of failure, auditor characteristics, ownership structure on issuance of going concern opinion
by: Osman, Mohammad Noor Hisham
Published: (2016)

Timelines of local authorities financial reports / Norkhazimah Ahmad and Asmah Abdul Aziz
by: Ahmad, Norkhazimah, et al.
Published: (2005)

Materiality judgments on audit opinions / Takiah Mohd. Iskandar
by: Mohd. Iskandar, Takiah
Published: (2003)

Examine The Factors that Affect the Win-win Strategy for Both Foreign and Chinese Banks Coexistence in Chinese Banking Market
by: Zhang, Tao
Published: (2007)

Auditor attributes and their association with audit fees in Australia: an empirical study
by: Singh, Harjinder
Published: (2010)

Transformation of China’s energy sector: trends and challenges
by: Lai, Hongyi, et al.
Published: (2014)

Managing China's energy sector: between the market and the state
by: Lai, Hongyi, et al.
Published: (2014)

The relationship between internal audit characteristic, audit committee characteristic and interaction between internal audit and audit committee on internal audit contribution / Hasnah Haron and Tong Chue Qun.
by: haron, Hasnah, et al.
Published: (2016)

Enhancing governance, accountability and transparency in islamic financial institutions : an examination into the audit of shari’a internal control system / Zurina Shafii and Supiah Salleh
by: Shafii, Zurina, et al.
Published: (2010)

Cognitive aspects of driving in Malaysia : perception and judgement
by: Lee, Yee Mun
Published: (2016)

Making consistent judgements: Assessing student attainment of systematic achievement targets
by: Bolt, Susan
Published: (2011)

Public sector auditing: issues underlying the audit of public enterprise / Garan Ak Malina
by: Ak Malina, Garan
Published: (1991)

The risk of board composition on auditor's risk assessment in Nigeria / Salau Abdulmalik Olarinoye and Ayoib Che Ahmad
by: Abdulmalik Olarinoye, Salau, et al.
Published: (2016)